Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
HC allowed the petition, setting aside the tax demand notice issued u/s 156 due to computational errors. The court found significant discrepancies in the Assessing Officer's (AO) tax calculation and recognized the appellate order granting exemption u/s 10(26AAB). The HC directed a fresh computation of tax liability, effectively nullifying the original demand notice and the additions made u/s 69 and 69A of the Income Tax Act. The decision fundamentally rectifies the erroneous tax assessment by mandating a comprehensive recalculation that aligns with the previously granted exemption.
HC allowed the petition, setting aside the tax demand notice issued u/s 156 due to computational errors. The court found significant discrepancies in the Assessing Officer's (AO) tax calculation and recognized the appellate order granting exemption u/s 10(26AAB). The HC directed a fresh computation of tax liability, effectively nullifying the original demand notice and the additions made u/s 69 and 69A of the Income Tax Act. The decision fundamentally rectifies the erroneous tax assessment by mandating a comprehensive recalculation that aligns with the previously granted exemption.
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